U.S. Court of Appeals for the Eighth Circuit, 1974

Marvin L. Dietrich and Marjorie Dietrich v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit · Decided September 25, 1974 · Vogel, Ross, Webster

503 F.2d 1379; 34 A.F.T.R.2d (RIA) 6001; 1974 U.S. App. LEXIS 6736; 2 U.S. Tax Cas. (CCH) 9754 (Federal Reporter, Second Series)

Counsel

Truman Clare, Omaha, Neb., for appellants., Ann Belanger Durney, Tax Div., Dept, of Justice, Washington, D. C., for ap-pellee.

Cases that cite this one

3 later published cases cite this decision.

Yarlott v. Comm'r (United States Tax Court 1982)
Burstein v. United States (Court of Claims 1980)
Liang v. Commissioner (United States Tax Court 1975)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

Upon a careful consideration of the record, the briefs and oral argument, the Court has concluded that the factual findings of the Tax Court are not clearly erroneous, that its decision is based upon a correct interpretation of the law as applied to the pleadings and the facts of the case, and that an opinion would have no precedential value. See Leathers v. United States, 471 F.2d 856 (8th Cir. 1972); Wertzberger v. United States, 441 F.2d 1166 (8th Cir. 1971). For these reasons the judgment appealed from is hereby affirmed without opinion.

See Rule 14 of the Rules of this Court.

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